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At which stage should the Holding start to amortize the asset? After the software is implemented at all entities (so after two years) or after it is implemented at the first one (so e.g. after 2 months) and then adjust the amount of depreciation as the new entities get the system as well?
in IAS 38 - Intangible Assets by

1 Answer

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Yes the latter is the correct method. Depreciation should start when an asset is available for use.
by Level 5 Member (25.6k points)